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1996 (8) TMI 309 - SC - VAT and Sales TaxWhether the Board of Revenue functioning under the provisions of the Tamil Nadu General Sales Tax Act, 1959 can revise in exercise of its suo motu revisional jurisdiction that part of the order of the Appellate Assistant Commissioner which is against the Revenue when the other part of this very order of the Appellate Assistant Commissioner against the assessee is made subject-matter of an appeal before the Sales Tax Appellate Tribunal functioning under the same Act? Held that:- We entirely concur with the view of the High Court that piecemeal scrutiny of the order of the Appellate Assistant Commissioner partly by the Appellate Tribunal at the instance of the dissatisfied assessee and partly by the Board of Revenue in exercise of its suo motu revisional powers against other part of the same order in favour of the assessee is contra-indicated by the aforesaid relevant provisions of the Act. It must, therefore, be held that once the order of Appellate Assistant Commissioner is made subject-matter of appeal before the Appellate Tribunal by the assessee who is aggrieved by only a part of such order the Board of Revenue cannot exercise its revisional jurisdiction against the remaining part of that very order of the Appellate Assistant Commissioner which is in favour of the assessee and against the Revenue. Appeal dismissed.
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